Matrix on the Conversion of Accounts

Philippine Government Chart of Accounts to RCA for LGS

Philippine Government Chart of Accounts Revised Chart of Accounts for LG

COA circular 2004-008 with updates COA Circular 2015-009

CASH 1 01 Cash
Cash on Hand 1 01 01 Cash on Hand
101 Cash in Vault 1 01 01 010
102 Cash - Collecting Officers not applicable
103 Cash - Disbursing Officers 1 03 05 030
1 03 05 010
104 Petty Cash Fund 1 01 01 020
106 Payroll Fund 1 03 05 020
Cash in National Treasury
108 Cash - National Treasury, Modified Disbursements System (MDS) not applicable
Cash in Bank - Local Currency
110 Cash - Bangko Sentral ng Pilipinas not applicable
111 Cash in Bank - Local Currency, Current Account 1 01 02 010
112 Cash in Bank - Local Currency, Savings Account 1 01 02 020
113 Cash in Bank - Local Currency, Time Deposits 1 02 01 010
Cash in Bank - Foreign Currency
114 Cash - Bangko Sentral ng Pilipinas not applicable
115 Cash in Bank - Foreign Currency, Current Account 1 01 03 010
116 Cash in Bank - Foreign Currency, Savings Account 1 01 03 020
117 Cash in Bank - Foreign Currency, Time Deposits 1 02 01 020

RECEIVABLES
Receivable Accounts
121 Accounts Receivable 1 03 01 010

Conversion of LGS RCA1 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
Allowance for Doubtful Accounts 1 03 01 011
122 Notes Receivable 1 03 01 040
1 03 01 041
123 Due from Officers and Employees 1 03 06 020
1 03 06 021
124 Loans Receivable - GOCCs 1 03 01 050

1 03 01 051

125 Loans Receivable - LGUs 1 03 01 060

1 03 01 061

126 Loans Receivable - Others 1 03 01 990

1 03 01 991
127 Real Property Tax Receivable 1 03 01 020
1 03 01 021
128 Special Education Tax Receivable 1 03 01 030
1 03 01 031
129 Interests Receivable 1 03 01 070
1 03 01 071
130 Currency Swap Receivable Not Appliable
Inter-Agency Receivables
131 Due from National Treasury Not Appliable
136 Due from NGAs 1 03 03 010
1 03 03 011

137 Due from GOCCs 1 03 03 020

1 03 03 021
138 Due from LGUs 1 03 03 030

Conversion of LGS RCA2 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
1 03 03 031
139 Due from NGOs/POs 1 03 06 030

1 03 06 031

Intra-Agency Receivables
141 Due from Central Office
142 Due from Regional Offices/Staff Bureaus Not applicable
143 Due from Operating Units
144 Due from Other Funds 1 03 04 050
145 Due from Subsidiaries/Affiliates of GOCC Not applicable
Other Receivables
146 Receivables - Disallowances/Charges 1 03 06 010
1 03 06 011

147 Dividend Receivable 1 03 01 080

1 03 01 081
148 Advances to Officers and Employees 1 03 05 040
149 Other Receivables 1 03 06 990
1 03 06 991
INVENTORIES
Materials
151 Raw Materials Inventory 1 04 03 010
152 Work-In-Process Inventory 1 04 03 020
153 Finished Goods Inventory 1 04 03 030
154 Merchandise Inventory 1 04 01 010
Supplies
155 Office Supplies Inventory 1 04 04 010
1 04 04 030

Conversion of LGS RCA3 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
156 Accountable Forms Inventory 1 04 04 020
157 Animal/Zoological Supplies Inventory 1 04 04 040
158 Food Supplies Inventory 1 04 04 050
1 04 02 010
1 04 02 020
159 Drugs and Medicines Inventory 1 04 04 060
1 04 02 030
160 Medical, Dental and Laboratory Supplies Inventory 1 04 04 070
1 04 02 040
161 Gasoline, Oil and Lubricants Inventory 1 04 04 080
162 Agricultural Supplies Inventory 1 04 04 090
1 04 02 050
163 Textbooks and Instructional Materials Inventory 1 04 04 100
1 04 02 070
164 Military and Police Supplies Inventory 1 04 04 110
165 Other Supplies Inventory 1 04 04 990
1 04 02 990
1 04 04 120
166 Confiscated/Abandoned/Seized Goods Inventory not applicable
167 Spare Parts Inventory 1 04 04 990
168 Construction Materials Inventory 1 04 04 130
1 04 02 080
Agricultural, Fishery and Forestry Products
169 Livestock Inventory 1 04 02 060
1 04 01 010
170 Crops and Fruits Inventory 1 04 02 060
1 04 01 010
176 Other Agricultural, Fishery and Forestry Products Inventory 1 04 02 060
1 04 01 010

Conversion of LGS RCA4 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
PREPAYMENTS
177 Prepaid Rent 1 05 01 020
178 Prepaid Insurance 1 05 01 050

179 Prepaid Interest 1 05 01 040

180 Deposit on Letters of Credit 1 02 05 010
1 02 05 011
181 Advances to Contractors 1 05 01 010
182 Deferred Charges 1 05 02 010
183 Organization cost not applicable
185 Other Prepaid Expenses 1 05 01 990

OTHER CURRENT ASSETS

186 Guaranty Deposits 1 02 05 020
1 02 05 021
189 Other Current Assets 1 05 01 990

INVESTMENTS
INVESTMENTS IN SECURITIES
191 Investments in Treasury Bills 1 02 01 030
1 02 03 010
1 02 03 011
192 Investments in Stocks 1 02 02 010
1 02 02 020

1 02 04 010
193 Investments in Bonds 1 02 03 020
1 02 03 021
1 02 04 020

Conversion of LGS RCA5 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
197 Other Investments and Marketable Securities 1 02 05 990
1 02 05 991
SINKING FUND
198 Sinking Fund 1 02 07 010

PROPERTY, PLANT AND EQUIPMENT

LAND AND LAND IMPROVEMENTS
201 Land 1 06 01 010
1 06 01 011
1 07 01 010
1 07 01 011
1 07 11 010
1 07 11 011
1 07 11 012
202 Land Improvements 1 07 02 010
### Accumulated Depreciation - Land Improvements 1 07 02 011

1 07 02 012

1 07 02 990
1 07 02 991
1 07 02 992
203 Runways/Taxiways 1 07 03 080
### Accumulated Depreciation - Runways/Taxiways 1 07 03 081
1 07 03 082
204 Railways 1 07 03 990
### Accumulated Depreciation - Railways 1 07 03 991
1 07 03 992
205 Electrification, Power and Energy Structures 1 07 03 050

Conversion of LGS RCA6 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
### Accumulated Depreciation - Electrification, Power and Energy 1 07 03 051
Structures
1 07 03 052
BUILDINGS
211 Office Buildings 1 07 04 010
### Accumulated Depreciation - Office Buildings 1 07 04 011
1 07 04 012
212 School Buildings 1 07 04 020
### Accumulated Depreciation - School Buildings 1 07 04 021
1 07 04 022
213 Hospitals and Health Centers 1 07 04 030
### Accumulated Depreciation - Hospitals and Health Centers 1 07 04 031
1 07 04 032
214 Markets and Slaughterhouses 1 07 04 040
### Accumulated Depreciation - Markets and Slaughterhouses 1 07 04 041
1 07 04 042
1 07 04 050
1 07 04 051
1 07 04 052
215 Other Structures 1 07 04 060
### Accumulated Depreciation - Other Structures 1 07 04 061
1 07 04 062
1 07 04 990
1 07 04 991
1 07 04 992
1 06 01 020
1 06 01 021
1 06 01 022

Conversion of LGS RCA7 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
LEASEHOLD IMPROVEMENTS
218 Leasehold Improvements, Land 1 07 09 010
### Accumulated Depreciation - Leasehold Improvements, Land 1 07 09 011
1 07 09 012

219 Leasehold Improvements, Buildings 1 07 09 020

### Accumulated Depreciation - Leasehold Improvements, Buildings 1 07 09 021

1 07 09 022

220 Other Leasehold Improvements 1 07 09 990

### Accumulated Depreciation - Other Leasehold Improvements 1 07 09 991
1 07 09 992

OFFICE EQUIPMENT, FURNITURE AND FIXTURES

221 Office Equipment 1 07 05 020
### Accumulated Depreciation - Office Equipment 1 07 05 021
1 07 05 022
222 Furniture and Fixtures 1 07 07 010
### Accumulated Depreciation - Furniture and Fixtures 1 07 07 011
1 07 07 012
223 IT Equipment and Software 1 07 05 030
### Accumulated Depreciation - IT Equipment 1 07 05 031

1 07 05 032

224 Library Books 1 07 07 020

### Accumulated Depreciation - Library Books 1 07 07 021
1 07 07 022

Conversion of LGS RCA8 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
MACHINERIES AND EQUIPMENT
226 Machinery 1 07 05 010
### Accumulated Depreciation - Machinery 1 07 05 011
1 07 05 012
227 Agricultural, Fishery and Forestry Equipment 1 07 05 040
### Accumulated Depreciation - Agricultural, Fishery and Forestry 1 07 05 041
Equipment
1 07 05 042

1 07 05 050
1 07 05 051
1 07 05 052

228 Airport Equipment 1 07 05 060

### Accumulated Depreciation - Airport Equipment 1 07 05 061
1 07 05 062
229 Communication Equipment 1 07 05 070
### Accumulated Depreciation - Communication Equipment 1 07 05 071
1 07 05 072
230 Construction and Heavy Equipment 1 07 05 080
### Accumulated Depreciation - Construction and Heavy Equipment 1 07 05 081
1 07 05 082

231 Disaster Response and Rescue Equipment 1 07 05 090

### Accumulated Depreciation - Disaster Response and Rescue 1 07 05 091
Equipment
1 07 05 092

Conversion of LGS RCA9 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
232 Hospital Equipment 1 07 05 110
### Accumulated Depreciation - Hospital Equipment 1 07 05 111
1 07 05 112
233 Medical, Dental and Laboratory Equipment 1 07 05 110
### Accumulated Depreciation - Medical, Dental and Laboratory 1 07 05 111
Equipment
1 07 05 112
234 Military and Police Equipment 1 07 05 100
### Accumulated Depreciation - Military and Police Equipment 1 07 05 101

1 07 05 102

235 Sports Equipment 1 07 05 130

### Accumulated Depreciation - Sports Equipment 1 07 05 131
1 07 05 132
236 Technical and Scientific Equipment 1 07 05 140
### Accumulated Depreciation - Technical and Scientific Equipment 1 07 05 141

1 07 05 142

240 Other Machinery and Equipment 1 07 05 990

### Accumulated Depreciation - Other Machinery and Equipment 1 07 05 991
1 07 05 992

1 07 05 120
1 07 05 121
1 07 05 122
TRANSPORTATION EQUIPMENT
241 Motor Vehicles 1 07 06 010

Conversion of LGS RCA10 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
### Accumulated Depreciation - Motor Vehicles 1 07 06 011
1 07 06 012
242 Trains 1 07 06 020
### Accumulated Depreciation - Trains 1 07 06 021
1 07 06 022
243 Aircrafts and Aircraft Ground Equipment 1 07 06 030
### Accumulated Depreciation - Aircraft and Aircraft Ground 1 07 06 031
Equipment
1 07 06 032

244 Watercrafts 1 07 06 040

### Accumulated Depreciation - Watercrafts 1 07 06 041
1 07 06 042
248 Other Transportation Equipment 1 07 06 990
### Accumulated Depreciation - Other Transportation Equipment 1 07 06 991
1 07 06 992

OTHER PROPERTY, PLANT AND EQUIPMENT

250 Other Property, Plant and Equipment 1 07 99 990
### Accumulated Depreciation - Other Property, Plant and Equipment 1 07 99 991

1 07 99 992

PUBLIC INFRASTRUCTURES
251 Roads, Highways and Bridges 1 07 03 010
1 07 03 011
1 07 03 012
252 Parks, Plazas and Monuments 1 07 03 090
1 07 03 091

Conversion of LGS RCA11 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
1 07 03 092

253 Ports, Lighthouses and Harbors 1 07 03 070

1 07 03 071
1 07 03 072
254 Artesian Wells, Reservoirs, Pumping Stations and Conduits 1 07 03 040
1 07 03 041
1 07 03 042
255 Irrigation, Canals and Laterals 1 07 03 040
1 07 03 041
1 07 03 042
256 Flood Controls 1 07 03 020
1 07 03 021
1 07 03 022
257 Waterways, Aqueducts, Seawalls, River Walls and Others 1 07 03 020
1 07 03 021
1 07 03 022
260 Other Public Infrastructures 1 07 03 990
1 07 03 991
1 07 03 992
1 07 03 030
1 07 03 031
1 07 03 032
1 07 03 060
1 07 03 061
1 07 03 062

REFORESTATION PROJECTS
261 Reforestation - Upland not applicable

Conversion of LGS RCA12 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
262 Reforestation - Marshland/Swampland

CONSTRUCTION IN PROGRESS
Agency Assets
264 Construction in Progress - Agency Assets 1 07 10 010
1 07 10 030
1 07 10 050

Public Infrastructures/Reforestation Projects

266 Construction in Progress - Roads, Highways and Bridges
267 Construction in Progress - Parks, Plazas and Monuments
268 Construction in Progress - Ports, Lighthouses and Harbors
269 Construction in Progress - Artesian Wells, Reservoirs, Pumping 1 07 10 020
Stations and Conduits
270 Construction in Progress - Irrigation, Canals and Laterals
271 Construction in Progress - Flood Controls
272 Construction in Progress - Waterways, Aqueducts, Seawalls, River
Walls and Others
273 Construction in Progress - Other Public Infrastructures
274 Construction in Progress - Reforestation - Upland
275 Construction in Progress - Reforestation - Marshland/Swampland not applicable

OTHER ASSETS
281 Work/Other Animals 1 07 99 010
1 07 99 011
1 07 99 012
282 Breeding Stocks 1 08 01 010
283 Arts, Archeological Specimen and Other Exhibits not applicable
284 Items in Transit

Conversion of LGS RCA13 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
285 Restricted Fund/Cash 1 02 05 990
1 02 05 991
290 Other Assets not applicable

LIABILITIES
CURRENT LIABILITIES
Payable Accounts
401 Accounts Payable 2 01 01 010
2 01 01 060
2 01 01 070
2 01 01 080
402 Notes Payable 2 01 01 040
403 Due to Officers and Employees 2 01 01 020
408 Dividend Payable not applicable
409 Interest Payable 2 01 01 050
Inter - Agency Payables
411 Due to National Treasury not applicable
412 Due to BIR 2 02 01 010
413 Due to GSIS 2 02 01 020
414 Due to PAG-IBIG 2 02 01 030
415 Due to PHILHEALTH 2 02 01 040
416 Due to Other NGAs 2 02 01 050
417 Due to Other GOCCs 2 02 01 060
418 Due to LGUs 2 02 01 070
Intra - Agency Payables
421 Due to Central Office/Home Office
422 Due to Regional Offices/Staff Bureaus/Branch Offices not applicable
423 Due to Operating Units
424 Due to Other Funds 2 03 01 010

Conversion of LGS RCA14 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
2 03 01 020
2 03 01 030
425 Due to Subsidiaries/affiliates not applicable
Other Liability Accounts
426 Guaranty Deposits Payable 2 04 01 040
427 Performance/Bidders/Bail Bonds Payable 2 04 01 030
428 Currency Swap Payable not applicable
429 Tax Refunds Payable not applicable
438 Trust Liability - DRRM 2 04 01 020

439 Other Payables 2 99 99 990

LONG - TERM LIABILITIES
Mortgage/Bonds/Loans Payable
441 Mortgage Payable not applicable
442 Bonds Payable - Domestic 2 01 02 020
443 Bonds Payable - Foreign not applicable
444 Loans Payable - Domestic 2 01 02 040
445 Loans Payable - Foreign 2 01 02 050
450 Other Long - Term Liabilities 2 99 99 990

DEFERRED CREDITS
451 Deferred Real Property Tax Income 2 05 01 010
452 Deferred Special Education Tax Income 2 05 01 020
455 Other Deferred Credits 2 05 01 990

EQUITY

Conversion of LGS RCA15 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
GOVERNMENT EQUITY
501 Government Equity 3 01 01 010
502 Capital Stock not applicable
503 Paid in Capital in Excess of Par Value not applicable
504 Subscribed Capital Stock not applicable
505 Restricted Capital 3 01 01 010
506 Appraisal Capital Stock not applicable
507 Treasury Stock not applicable
510 Retained Earnings not applicable
INTERMEDIATE ACCOUNTS
511 Cost of Goods Sold 5 04 02 010
5 04 01 010
5 04 01 020
5 04 01 030
512 Income and Expense Summary 3 02 01 010
513 Retained Operating Surplus 3 02 01 010

INCOME

TAX REVENUE
National Taxes
551 Business Tax
552 Capital Gain Tax
553 Documentary Stamp Tax
554 Donors Tax
555 Estate Tax

Conversion of LGS RCA16 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
556 Excise Tax on Articles
557 Final Tax not applicable
558 Franchise Tax
559 Immigration Tax
560 Import Duties
561 Income Tax - Individuals
562 Income Tax - Partnerships
563 Income Tax - Corporations
564 Professional Tax 4 01 01 020
565 Stock Transfer Tax
566 Tax on Forest Products
567 Value Added Tax not applicable
568 Value Added Tax - Expanded
569 Travel Tax
578 Other National Taxes not applicable
579 Fines and Penalties - National Taxes
Local Taxes
581 Amusement Tax 4 01 03 060
582 Business Tax 4 01 03 030
583 Community Tax 4 01 01 050
584 Franchise Tax 4 01 03 070
585 Occupation Tax 4 02 01 140
586 Printing and Publication Tax 4 01 03 080
587 Property Transfer Tax 4 01 02 080
588 Real Property Tax 4 01 02 040
589 Real Property Tax on Idle Lands 4 01 02 060
590 Special Assessment Tax 4 01 02 070
591 Special Education Tax 4 01 02 050
592 Tax on Delivery Trucks and Vans 4 01 03 050

Conversion of LGS RCA17 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
593 Tax on Sand, Gravel and Other Quarry Products 4 01 03 040
598 Other Local Taxes 4 01 04 990
599 Fines and Penalties - Local Taxes 4 01 05 010

4 01 05 020
4 01 05 030

4 01 05 040

GENERAL INCOME ACCOUNTS

Permits and Licenses
601 Fees on Weights and Measures 4 02 01 160
602 Fishery Rental Fees 4 02 01 150
603 Franchising and Licensing Fees 4 02 01 010
604 Motor Vehicles Users Charge not applicable
605 Permit Fees 4 02 01 010
606 Registration Fees 4 02 01 020
608 Other Permits and Licenses 4 02 01 990
609 Fines and Penalties - Permits and Licenses 4 02 01 980

Service Income
611 Affiliation Fees 4 02 02 020
612 Athletic and Cultural Fees 4 02 02 010
613 Clearance and Certification Fees 4 02 01 040
4 02 01 110
614 Comprehensive Examination Fees 4 02 02 010
615 Diploma and Graduation Fees 4 02 02 010
616 Garbage Fees 4 02 02 190
617 Inspection Fees 4 02 01 100

Conversion of LGS RCA18 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
618 Library Fees 4 02 02 010
619 Medical, Dental and Laboratory Fees 4 02 02 200
620 Passport and Visa Fees not applicable
621 Processing Fees 4 02 01 130
622 Seminar Fees 4 02 02 040
623 Toll and Terminal Fees 4 02 02 080
624 Transcript of Records Fees 4 02 02 010
628 Other Service Income 4 02 01 990
4 02 01 030
4 02 01 070
629 Fines and Penalties - Service Income 4 02 01 980

Business Income
631 Hospital Fees 4 02 02 200
632 Income from Canteen Operations 4 02 02 990
633 Income from Cemetery Operations 4 02 02 160
634 Income from Communication Facilities 4 02 02 060
635 Income from Dormitory Operations 4 02 02 130

636 Income from Markets 4 02 02 140

637 Income from Slaughterhouses 4 02 02 150
638 Income from Transportation Systems 4 02 02 070
639 Income from Waterworks Systems 4 02 02 090
640 Landing and Parking Fees 4 02 02 120
641 Printing and Publication Income 4 02 02 170
642 Rent Income 4 02 02 050
4 02 02 250
643 Sales Revenue 4 02 02 180
644 Tuition Fees 4 02 02 010

Conversion of LGS RCA19 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
648 Other Business Income 4 02 02 100
4 02 02 110
4 02 02 990
649 Fines and Penalties - Business Income 4 02 02 980

Subsidy Income
651 Subsidy Income from National Government 4 03 01 010
652 Subsidy from other National Government Agencies
653 Subsidy from Central Office /Home Office
654 Subsidy from Regional Office/Staff Bureaus/Branch Offices not applicable
655 Subsidy from Operating Unit
656 Subsidy from Other LGUs 4 03 01 020
657 Subsidy from Other Funds 4 03 01 040
4 03 01 050
4 03 01 060
658 Subsidy from Subsidiaries/Affiliates not applicable
Other Income
661 Dividend Income 4 02 02 210
662 Income from Grants and Donations 4 04 02 010
4 04 02 020
4 04 02 030
663 Insurance Income 4 06 01 010
664 Interest Income 4 02 02 220
665 Internal Revenue Allotment 4 01 06 010
666 Sale of Confiscated/Abandoned/Seized Goods and Properties 4 07 01 010

667 Share from Economic Zones 4 01 06 050

668 Share from Expanded Value Added Tax (EVAT) 4 01 06 020
669 Share from National Wealth 4 01 06 030

Conversion of LGS RCA20 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
670 Share from PAGCOR/PCSO 4 04 01 010
4 04 01 020
671 Share from Tobacco Excise Tax 4 01 06 040
678 Miscellaneous Income 4 06 01 010
679 Other Fines and Penalties

GAIN/LOSS ACCOUNTS

681 Gain/Loss on Foreign Exchange (FOREX) 4 05 01 020

5 05 04 010
682 Gain/Loss on Sale of Disposed Assets 5 05 04 070
5 05 04 040
5 05 04 030
4 05 01 040
4 05 01 050
683 Gain/Loss on Sale of Securities 4 05 01 030
5 05 04 020

684 Prior Years' Adjustments 3 01 01 020

EXPENSES

PERSONAL SERVICES
Salaries and Wages
701 Salaries and Wages - Regular 5 01 01 010
702 Salaries and Wages - Military/Uniformed

Conversion of LGS RCA21 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
703 Salaries and Wages - Part-time
704 Salaries and Wages - Substitute
705 Salaries and Wages - Casual 5 01 01 020
706 Salaries and Wages - Contractual
707 Salaries and Wages - Emergency
Other Compensation
711 Personnel Economic Relief Allowance ( PERA) 5 01 02 010
712 Additional Compensation ( ADCOM)
713 Representation Allowance (RA) 5 01 02 020
714 Transportation Allowance (TA) 5 01 02 030
715 Clothing/Uniform Allowance 5 01 02 040
716 Subsistence, Laundry and Quarter Allowance 5 01 02 050
717 Productivity Incentive Allowance 5 01 02 080
718 Overseas Allowance 5 01 02 090
719 Other Bonuses and Allowances 5 01 02 990
5 01 02 060
5 01 02 070
720 Honoraria 5 01 02 100
721 Hazard Pay 5 01 02 110
722 Longevity Pay 5 01 02 120
723 Overtime and Night Pay 5 01 02 130
724 Cash Gift 5 01 02 150
725 Year End Bonus 5 01 02 140
Personnel Benefits Contributions
731 Life and Retirement Insurance Contributions 5 01 03 010
732 PAG-IBIG Contributions 5 01 03 020
733 PHILHEALTH Contributions 5 01 03 030
734 ECC Contributions 5 01 03 040
Other Personnel Benefits

Conversion of LGS RCA22 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
738 Pension Benefits - Civilian 5 01 04 010
739 Pension Benefits - Military/Uniformed
740 Retirement Benefits - Civilian 5 01 04 020
741 Retirement Benefits - Military/Uniformed
742 Terminal Leave Benefits 5 01 04 030
743 Health Workers Benefits
749 Other Personnel Benefits 5 01 04 990
5 01 03 050
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
751 Traveling Expenses - Local 5 02 01 010
752 Traveling Expenses - Foreign 5 02 01 020
Training and Scholarship Expenses
753 Training Expenses 5 02 02 010
754 Scholarship Expenses 5 02 02 020
Supplies and Materials Expenses
755 Office Supplies Expenses 5 02 03 010
756 Accountable Forms Expenses 5 02 03 020
757 Animal/Zoological Supplies Expenses 5 02 03 040
758 Food Supplies Expenses 5 02 03 050
5 02 03 060
759 Drugs and Medicines Expenses 5 02 03 070
760 Medical, Dental and Laboratory Supplies Expenses 5 02 03 080
761 Gasoline, Oil and Lubricants Expenses 5 02 03 090
762 Agricultural Supplies Expenses 5 02 03 100
763 Textbooks and Instructional Materials Expenses 5 02 03 110
764 Military and Police Supplies Expenses 5 02 03 120
765 Other Supplies Expenses 5 02 03 030
5 02 03 130

Conversion of LGS RCA23 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
5 02 03 990
Utility Expenses
766 Water Expenses 5 02 04 010
767 Electricity Expenses 5 02 04 020
768 Cooking Gas Expenses 5 02 03 990
Communication Expenses
771 Postage and Deliveries 5 02 05 010
772 Telephone Expenses - Landline
773 Telephone Expenses - Mobile 5 02 05 020
774 Internet Expenses 5 02 05 030
775 Cable, Satellite, Telegraph, and Radio Expenses 5 02 05 040
778 Membership Dues and Contributions to Organizations 5 02 99 060
779 Awards and Indemnities 5 02 06 010
780 Advertising Expenses 5 02 99 010
781 Printing and Binding Expenses 5 02 99 020
782 Rent Expenses 5 02 99 050
783 Representation Expenses 5 02 99 030
784 Transportation and Delivery Expenses 5 02 99 040
785 Storage Expenses 5 02 99 050
786 Subscriptions Expenses 5 02 99 070
787 Survey Expenses 5 02 07 010
788 Rewards and Other Claims 5 02 06 010
5 02 06 020
Professional Services
791 Legal Services 5 02 11 010
792 Auditing Services 5 02 11 020
793 Consultancy Services 5 02 11 030
794 Environment/Sanitary Services 5 02 12 010
795 General Services 5 02 12 990

Conversion of LGS RCA24 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
796 Janitorial Services 5 02 12 020
797 Security Services 5 02 12 030
799 Other Professional Services 5 02 11 990

Repairs and Maintenance

Land Improvements
802 Repairs and Maintenance - Land Improvements 5 02 13 020
803 Repairs and Maintenance - Runways/Taxiways
804 Repairs and Maintenance - Railways 5 02 13 030
805 Repairs and Maintenance - Electrification, Power and Energy
Structures
Buildings
811 Repairs and Maintenance - Office Buildings
812 Repairs and Maintenance - School Buildings
813 Repairs and Maintenance - Hospitals and Health Centers 5 02 13 040
814 Repairs and Maintenance - Markets and Slaughterhouses
815 Repairs and Maintenance - Other Structures
5 02 13 010
Leasehold Improvements
818 Repairs and Maintenance - Leasehold Improvements, Land
819 Repairs and Maintenance - Leasehold Improvements, Buildings 5 02 13 090
820 Repairs and Maintenance - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
821 Repairs and Maintenance - Office Equipment 5 02 13 050
822 Repairs and Maintenance - Furniture and Fixtures 5 02 13 070
823 Repairs and Maintenance - IT Equipment and Software 5 02 13 050
Machineries and Equipment
826 Repairs and Maintenance - Machinery

Conversion of LGS RCA25 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
827 Repairs and Maintenance - Agricultural, Fishery and Forestry
Equipment
828 Repairs and Maintenance - Airport Equipment
829 Repairs and Maintenance - Communication Equipment
830 Repairs and Maintenance - Construction and Heavy Equipment
831 Repairs and Maintenance - Disaster Response and Rescue Equipment 5 02 13 050
832 Repairs and Maintenance - Hospital Equipment
833 Repairs and Maintenance - Medical, Dental and Laboratory Equipment
834 Repairs and Maintenance - Military and Police Equipment
835 Repairs and Maintenance - Sports Equipment
836 Repairs and Maintenance - Technical and Scientific Equipment
840 Repairs and Maintenance - Other Machinerry and Equipment
Transportation Equipment
841 Repairs and Maintenance - Motor Vehicles
842 Repairs and Maintenance - Trains
843 Repairs and Maintenance - Aircraft and Aircraft Ground Equipment 5 02 13 060
844 Repairs and Maintenance - Watercrafts
848 Repairs and Maintenance - Other Transportation Equipment
Other Property, Plant and Equipment
850 Repairs and Maintenance - Other Property, Plant and Equipment 5 02 13 990

Public Infrastructures
851 Repairs and Maintenance - Roads, Highways and Bridges
852 Repairs and Maintenance - Parks, Plazas and Monuments
853 Repairs and Maintenance - Ports, Lighthouses and Harbors
854 Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping
Stations and Conduits
855 Repairs and Maintenance - Irrigation, Canals and Laterals 5 02 13 030
856 Repairs and Maintenance - Flood Controls

Conversion of LGS RCA26 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
857 Repairs and Maintenance - Waterways, Aqueducts, Seawalls,
Riverwalls and Others
860 Repairs and Maintenance - Other Public Infrastructures
Reforestation Projects
861 Repairs and Maintenance - Reforestation - Upland
862 Repairs and Maintenance - Reforestation - Marshland/Swampland not applicable

Subsidies and Donations

871 Subsidy to National Government Agencies 5 02 14 020
872 Subsidy to Regional Offices/Staff Bureaus/Branch Offices not applicable
873 Subsidy to Operating Units
874 Subsidy to Local Government Units 5 02 14 030
875 Subsidy to Government Owned and Controlled Corporations
876 Subsidy to NGOs/POs not applicable
877 Subsidy to Other Funds 5 02 14 060
5 02 15 010

5 02 15 020
5 02 14 070
5 02 14 080
878 Donations 5 02 99 080
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
881 Confidential Expenses 5 02 10 010
882 Intelligence Expenses 5 02 10 020
883 Extraordinary Expenses 5 02 10 030
884 Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
891 Taxes, Duties and Licenses 5 02 16 010
892 Fidelity Bond Premiums 5 02 16 020

Conversion of LGS RCA27 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
893 Insurance Expenses 5 02 16 030
Non-Cash Expenses
Bad Debts
901 Bad Debts Expense not applicable
Depreciation
Land Improvements
902 Depreciation - Land Improvements 5 05 01 020
903 Depreciation - Runways/Taxiways
904 Depreciation - Railways 5 05 01 030
905 Depreciation - Electrification, Power and Energy Structures
Buildings
911 Depreciation - Office Buildings
912 Depreciation - School Buildings
913 Depreciation - Hospitals and Health Centers 5 05 01 040
914 Depreciation - Markets and Slaughterhouses
915 Depreciation - Other Structures
5 05 01 010
Leasehold Improvements
918 Depreciation - Leasehold Improvements, Land
919 Depreciation - Leasehold Improvements, Buildings 5 05 01 090
920 Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
921 Depreciation - Office Equipment 5 05 01 050
922 Depreciation - Furniture and Fixtures 5 05 01 070
923 Depreciation - IT Equipment 5 05 01 050
924 Depreciation - Library Books 5 05 01 070
Machinery and Equipment
926 Depreciation -Machinery
927 Depreciation - Agricultural, Fishery and Forestry Equipment

Conversion of LGS RCA28 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
928 Depreciation - Airport Equipment
929 Depreciation - Communication Equipment
930 Depreciation - Construction and Heavy Equipment
931 Depreciation - Disaster Response and Rescue Equipment 5 05 01 050
932 Depreciation - Hospital Equipment
933 Depreciation - Medical, Dental and Laboratory Equipment
934 Depreciation - Military and Police Equipment
935 Depreciation - Sports Equipment
936 Depreciation - Technical and Scientific Equipment
940 Depreciation - Other Machinery and Equipment
Transportation Equipment
941 Depreciation - Motor Vehicles
942 Depreciation - Trains
943 Depreciation - Aircraft and Aircraft Ground Equipment 5 05 01 060
944 Depreciation - Watercrafts
948 Depreciation - Other Transportation Equipment
Other Property, Plant and Equipment
950 Depreciation - Other Property, Plant and Equipment 5 05 01 990
Depletion
951 Obsolescence - IT Software 5 05 02 010

Discounts
954 Discount on Real Property Taxes 4 01 02 041
955 Discount on Special Education Tax 4 01 02 051

Tax Exemptions and Refunds

957 Loss from Tax Exemptions not applicable
958 Tax Refunds not applicable

Conversion of LGS RCA29 of 62

 Philippine Government Chart of Accounts Revised Chart of Accounts for LG
COA circular 2004-008 with updates COA Circular 2015-009
Remittance to National Treasury from Assets Disposal
959 Remittance to National Treasury from Assets Disposal not applicable

Other Maintenance and Operating Expenses

961 Loss of Assets 5 05 04 090
962 Loss on Guaranty 5 05 04 100
969 Other Maintenance and Operating Expenses 5 02 99 990
5 02 07 020
5 02 08 010
5 02 08 020
5 02 13 080
5 02 14 990

FINANCIAL EXPENSES
971 Bank Charges 5 03 01 040
972 Commitment Fees 5 03 01 050
973 Debt Service Subsidy to GOCCs 5 03 01 990
974 Documentary Stamps Expenses 5 03 01 990
975 Interest Expenses 5 03 01 020
979 Other Financial Charges 5 03 01 990
5 03 01 010
5 03 01 030

Conversion of LGS RCA30 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Cash on Hand
Cash Local Treasury

Advances to Special Disbursing Officer

Advances for Operating Expenses
Petty Cash
Advances for Payroll

Cash in Bank - Local Currency, Current Account

Cash in Bank - Local Currency, Savings Account
Cash in Bank -Local Currency, Time Deposits

Cash in Bank - Foreign Currency, Current Account

Cash in Bank - Foreign Currency, Savings Account
Cash in Bank - Foreign Currency, Time Deposits

Accounts Receivable

Conversion of LGS RCA31 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Due from Officers and Employees
Allowance for Impairment - Due from Officers and Employees
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable - Government-Owned
and/or Controlled Corporations
Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local Government
Units
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Real Property Tax Receivable
Allowance for Impairment - RPT Receivable
Special Education Tax Receivable
Allowance for Impairment - SET Receivable
Interests Receivable
Allowance for Impairment - Interests Receivable

Due from National Government Agencies

Allowance for Impairment - Due from National Government Agencies

Due from Government-Owned and/or Controlled Corporations

Allowance for Impairment - Due from GOCCs
Due from Local Government Units

Conversion of LGS RCA32 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Allowance for Impairment - Due from LGUs
Due from Non-Government Organizations/People's Organizations

Allowance for Impairment - Due from Non-Government

Organizations/People's Organizations

Due from Other Funds

Receivables - Disallowances/Charges
Allowance for Impairment - Receivables- Disallowances/Charges

Dividends Receivable
Allowance for Impairment - Dividends Receivable
Advances for Officers and Employees
Other Receivables
Allowance for Impairment - Other Receivables

Raw Materials Inventory

Work-in-Process Inventory
Finished Goods Inventory
Merchandise Inventory

Office Supplies Inventory

Non-Accountable Forms Inventory

Conversion of LGS RCA33 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Accountable Forms, Plates and Stickers
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines Inventory
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies Inventory
Medical, Dental and Laboratory Supplies for Distribution
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Agricultural and Marine Supplies for Distribution
Textbooks and Instructional Materials Inventory
Textbooks and Instructional Materials for Distribution
Military, Police and Traffic Supplies Inventory
Other Supplies and Materials Inventory
Other Supplies and Materials for Distribution
Chemical and Filtering Supplies Inventory

Other Supplies and Materials Inventory

Construction Materials Inventory
Construction Materials for Distribution

Agricultural Produce for Distribution

Merchandise Inventory
Agricultural Produce for Distribution
Merchandise Inventory
Agricultural Produce for Distribution
Merchandise Inventory

Conversion of LGS RCA34 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Prepaid Rent
Prepaid Insurance

Prepaid Interest
Deposits on Letters of Credit
Allowance for Impairment - Deposits in Letters of Credit
Advances to Contractors
Discount on Advance Payments

Other Prepayments

Guaranty Deposits
Allowance for Impairment - Guaranty Deposits
Other Prepayments

Treasury Bills
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Financial Assets Held for Trading
Financial Assets Designated at Fair Value Through Surplus or Deficit

Investments in Stocks
Investments in Bonds-Local
Allowance for Impairment - Investments in Bonds - Local
Investments in Bonds

Conversion of LGS RCA35 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Other Investments
Allowance for Impairment - Other Investments

Sinking Fund

Investment Property, Land

Accumulated Impairment Losses - Investment Property, Land
Land
Accumulated Impairment Losses - Land
Service Concession Assets
Accumulated Depreciation - Service Concession Assets
Accumulated Impairment Losses - Service Concession Assets
Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture
Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture
Structures
Other Land Improvements
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land Improvements
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Power Supply Systems

Conversion of LGS RCA36 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Accumulated Depreciation - Power Supply Systems

Accumulated Impairment Losses - Power Supply Systems

Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings
Accumulated Impairment Losses - Investment Property, Buildings

Conversion of LGS RCA37 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Leased Assets Improvements, Land

Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements, Land

Leased Assets Improvements, Buildings

Accumulated Depreciation - Leased Assets Improvements, Buildings

Accumulated Impairment Losses - Leased Assets Improvements,

Buildings
Other Leased Assets Improvements
Accumulated Depreciation - Other Leased Assets Improvements
Accumulated Impairment Losses - Other Leased Assets Improvements

Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books

Conversion of LGS RCA38 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment

Accumulated Impairment Losses - Agricultural and Forestry

Equipment
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment

Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Construction and Heavy Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Impairment Losses - Construction and Heavy Equipment

Disaster Response and Rescue Equipment

Accumulated Depreciation - Disaster Response and Rescue
Equipment
Accumulated Impairment Losses - Disaster Response and Rescue
Equipment

Conversion of LGS RCA39 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Medical Equipment
Accumulated Depreciation - Medical Equipment

Accumulated Impairment Losses - Medical Equipment

Military, Police and Security Equipment
Accumulated Depreciation - Military, Police and Security Equipment

Accumulated Impairment Losses - Military, Police and Security

Equipment
Sports Equipment
Accumulated Depreciation - Sports Equipment
Accumulated Impairment Losses - Sports Equipment
Technical and Scientific Equipment
Accumulated Depreciation - Technical and Scientific Equipment

Accumulated Impairment Losses - Technical and Scientific Equipment

Other Machinery and Equipment

Accumulated Depreciation - Other Machinery and Equipment
Accumulated Impairment Losses - Other Machinery and Equipment

Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing Equipment

Motor Vehicles

Conversion of LGS RCA40 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Accumulated Depreciation - Motor Vehicles
Accumulated Impairment Losses - Motor Vehicles
Trains
Accumulated Depreciation - Trains
Accumulated Impairment Losses - Trains
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground
Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment

Other Property, Plant and Equipment

Accumulated Depreciation - Other Property, Plant and Equipment

Accumulated Impairment Losses - Other Property, Plant and

Equipment

Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments

Conversion of LGS RCA41 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Accumulated Impairment Losses - Parks, Plazas and Monuments

Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks

Conversion of LGS RCA42 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Construction in Progress - Land Improvements

Construction in Progress - Buildings and Other Structures
Construction in Progress - Leased Assets Improvements

Construction in Progress - Infrastructure Assets

Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Breeding Stocks

Conversion of LGS RCA43 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Other Investments
Allowance for Impairment - Other Investments

Accounts Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Notes Payable
Due to Officers and Employees

Interest Payable

Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

Due to Other Funds

Conversion of LGS RCA44 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Due to Special Accounts
Due to Local Economic Enterprises

Guaranty/Security Deposits Payable

Bail Bonds Payable

Trust Liabilities - Disaster Risk Reduction and Management Fund

Other Payables

Bonds Payable - Domestic

Loans Payable - Domestic

Loans Payable - Foreign
Other Payables

Deferred Real Property Tax

Deferred Special Education Tax
Other Deferred Credits

Conversion of LGS RCA45 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Government Equity

Government Equity

Cost of Sales
Direct Materials
Direct Labor
Manufacturing Overhead
Income and Expense Summary
Income and Expense Summary

Conversion of LGS RCA46 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Professional Tax

Amusement Tax
Business Tax
Community Tax
Franchise Tax
Occupation Fees
Printing and Publication Tax
Real Property Transfer Tax
Real Property Tax- Basic
Special Levy on Idle Lands
Special Levy on Lands Benefited by Public Works Projects
Special Education Tax
Tax on Delivery Trucks and Vans

Conversion of LGS RCA47 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Tax on Sand, Gravel and Other Quarry Products
Other Taxes
Tax Revenue - Fines and Penalties - Taxes on Individual and
Corporation
Tax Revenue - Fines and Penalties - Property Taxes
Tax Revenue - Fines and Penalties - Taxes on Goods and Services

Tax Revenue - Fines and Penalties - Other Taxes

Fees for Sealing and Licensing of Weights and Measures

Fishery Rentals, Fees and Charges
Permit Fees

Permit Fees
Registration Fees
Other Service Income
Fines and Penalties - Service Income

Affiliation Fees
School Fees
Clearance and Certification Fees
Verification and Authentication Fees
School Fees
School Fees
Garbage Fees
Inspection Fees

Conversion of LGS RCA48 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
School Fees
Hospital Fees

Processing Fees
Seminar/Training Fees
Road Network Fees
School Fees
Other Service Income
Registration Plates, Tags and Stickers Fees
Supervision and Regulation Enforcement Fees
Fines and Penalties - Service Income

Hospital Fees
Other Business Income
Receipts from Cemetery Operations
Communication Network Fees
Receipts from Operation of Hostels/Dormitories and Other Like
Facilities
Receipts from Market Operations
Receipts from Slaughterhouse Operation
Transportation System Fees
Waterworks System Fees
Parking Fees
Receipts from Printing and Publication
Rent Income
Lease Revenue
Sales Revenue
School Fees

Conversion of LGS RCA49 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Power Supply System Fees
Seaport System Fees
Other Business Income
Fines and Penalties - Business Income

Subsidy from National Government

Subsidy from Local Government Units

Subsidy from Other Funds
Subsidy from General Fund Proper/Other Special Accounts
Subsidy from Other Local Economic Enterprise

Dividend Income
Grants and Donations in Cash
Grants and Donations in Kind
Grants from Concessionary loans
Miscellaneous Income
Interest Income
Share from Internal Revenue Collections (IRA)
Sale of Garnished/Confiscated/Abandoned/Seized Goods and
Properties
Share from Economic Zones
Share from Expanded Value Added Tax
Share from National Wealth

Conversion of LGS RCA50 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Share from PAGCOR
Share from PCSO
Share from Tobacco Excise Tax (RA 7171 and 8240)
Miscellaneous Income

Gain on Foreign Exchange (FOREX)

Loss on Foreign Exchange (FOREX)
Loss on Sale of Assets
Loss on Sale of Propery, Plant and Equipment
Loss on Sale of Investment Property
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Gain on Sale of Investments
Loss on Sale of Investments

Prior Period Adjustment

Salaries and Wages - Regular

Conversion of LGS RCA51 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Salaries and Wages - Casual/Contractual

Personal Economic Relief Allowance (PERA)

Representation Allowance (RA)

Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Productivity Incentive Allowance
Overseas Allowance
Other Bonuses and Allowances
Laundry Allowance
Quarters Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year End Bonus

Retirement and Life Insurance Premiums

Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums

Conversion of LGS RCA52 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Pension Benefits

Retirement Gratuity

Terminal Leave Benefits

Other Personnel Benefits

Provident/Welfare Fund Contributions

Traveling Expenses - Local

Traveling Expenses - Foreign

Training Expenses
Scholarship Grants/Expenses

Office Supplies Expenses

Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Non-Accountable Forms Expenses
Chemical and Filtering Supplies Expenses

Conversion of LGS RCA53 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Other Supplies and Materials Expenses

Water Expenses
Electricity Expenses
Other Supplies and Materials Expenses

Postage and Courier Services

Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Membership Dues and Contributions to Organizations
Awards/Rewards Expenses
Advertising Expenses
Printing and Publication Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent Expenses
Subscription Expenses
Survey Expenses
Awards/Rewards Expenses
Prizes

Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
Other General Services

Conversion of LGS RCA54 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Janitorial Services
Security Services
Other Professional Services

Repairs and Maintenance - Land Improvements

Repairs and Maintenance - Infrastructure Assets

Repairs and Maintenance - Buildings and Other Structures

Repairs and Maintenance - Investment Property

Repairs and Maintenance - Leased Assets Improvements

Repairs and Maintenance - Machinery and Equipment

Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Machinery and Equipment

Conversion of LGS RCA55 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Repairs and Maintenance - Machinery and Equipment

Repairs and Maintenance - Transportation Equipment

Repairs and Maintenance - Other Property, Plant and Equipment

Repairs and Maintenance - Infrastructure Assets

Conversion of LGS RCA56 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Subsidy to NGAs

Subsidy to Other Local Government Units

Subsidy to Other Funds

Transfers of Unspent Current Year DRRM Funds to the Trust Funds

Transfers for Project Equity Share /LGU Counterpart

Subsidy to General Fund Proper/Special Accounts
Subsidy to Local Economic Enterprises
Donations

Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses

Taxes, Duties and Licenses

Fidelity Bond Premiums

Conversion of LGS RCA57 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009
Insurance Expenses

Depreciation - Land Improvements

Depreciation - Infrastructure Assets

Depreciation - Buildings and Other Structures

Depreciation - Investment Property

Depreciation - Leased Assets Improvements

Depreciation - Machinery and Equipment

Depreciation - Furniture, Fixtures and Books
Depreciation - Machinery and Equipment
Depreciation - Furniture, Fixtures and Books

Conversion of LGS RCA58 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Depreciation - Machinery and Equipment

Depreciation - Transportation Equipment

Depreciation - Other Property, Plant and Equipment

Amortization - Intangible Assets

Discount on Real Property Tax- Basic

Discount on Special Education Tax

Conversion of LGS RCA59 of 62

 Revised Chart of Accounts for LGS
COA Circular 2015-009

Loss of Assets
Loss on Guaranty
Other Maintenance and Operating Expenses
Research, Exploration and Development Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Repairs and Maintenance - Leased Assets
Subsidies - Others

Bank Charges
Commitment Fees
Other Financial Charges
Other Financial Charges
Interest Expenses
Other Financial Charges
Management Supervision/Trusteeship Fees
Guarantee Fees

Conversion of LGS RCA60 of 62